Paper LBTT Return Form
LBTT Paper Return Forms
Temporary changes introduced from 1 May 2020:
As Revenue Scotland is temporarily unable to accept incoming post (paper returns and cheques), all LBTT returns (conveyance, lease, or lease review) made from 1 May must be submitted online, using the Scottish Electronic Tax System (SETS).
- Paper forms, submitted by post can no longer be accepted.
- In order to submit tax returns to Revenue Scotland online, firms must be registered for the SETS system.
For taxpayers completing three-year lease review returns:
- Three-year lease review returns (including assignations and lease terminations) should continue using the current online process
- Returns for lease transactions with more than one tenant should be completed using the new online return forms and emailed to Revenue Scotland, as below:
RS-0004.1 Three Year Lease Review Return-May20.pdf
RS-0004.2 Lease Assignation Return-May20.pdf
RS-0004.3 Lease Termination Return-May20.pdf
For more information: see the Leases webpage.
For taxpayers and agents making claims for repayment of Additional Dwelling Supplement (ADS):
- Agents claiming on behalf of a Taxpayer should either amend the original LBBT return in SETS or else complete the new online repayment claim form and email back to Revenue Scotland
RS-0005 ADS Repayment Claim Form.pdf
- Taxpayers making repayment claims themselves should use the new online process
For more information: see the How to claim a repayment of ADS webpage.
Help and Support
If you have any questions, please contact Revenue Scotland by email: lbtt@revenue.scot
** Please note: as of 18 July, 2019 we have updated our Paper Return Forms in line with the SETS upgrade **
Updated guidance for completing a Conveyance or Transfer Return can be found below:
RS Guidance - Conveyance or Transfer Return - Paper Form - August 2019.pdf
Updated guidance for completing a Lease Return can be found below:
RS Guidance – Lease Return – Paper Form – August 2019.pdf
Conveyance or Transfer Return
RS-0001 Conveyance or Transfer Return.pdf
RS-0005 ADS Repayment Claim Form.pdf
Lease Return
Lease Review Return Form
RS-0004 Lease Review Return.pdf
Additional Details Form
RS-0003 Additional Details Form.pdf
Further information can be provided using the additional details form:
This form can be used with both the RS-0001 Conveyance or Transfer Return form, the RS-0002 Lease Return form and the RS-0004 Lease Review Return form.
Last updated